Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 21(2)] [Section 21] [Entire Act] State of Sikkim - Subsection Section 21(2)(b) in Sikkim Sales Tax Act, 1983 (b)it is filed within forty five days of the date of passing of the orders as aforesaid or 30 days from the date on which the demand, if any, for tax or penalty is served or deemed to have been served on the dealer, whichever is later: